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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 6, No 2 (2021): Mei 2021" : 15 Documents clear
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN JASA KEUANGAN DI BURSA EFEK INDONESIA Sulistiani Sulistiani; Rita Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of company size, profitability, liquidity, and leverage on bond ratings at financial service companies on the Indonesian Stock Exchange (BEI). The samples in this study consisted of 20 companies obtained by the purposive sampling method. The type of data  used secondary data from financial statement report during the period 2014-2018 download from www.idx.co.id. The data  analysis method in this study was logistic regression analysis through of SPSS. The results of study stated that company size has a significant positive effect on bond ratings, profitability has a negative and insignificant effect on bond ratings, liquidity and leverage have negative significant effect on bond ratings
ANALISIS KUALITAS SISTEM INFORMASI AKUNTANSI PADA SKPK DI LHOKSEUMAWE: PENDEKATAN ANALISIS DESKRIPTIF Cut Inas Salsabila; Fifi Yusmita
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the accounting information system on the SKPK in the city of Aceh province. Respondents who became the object of this study were Financial Administration Officers and PPK assistants in the city of Lhokseumawe, this study used a combination method. The results showed that 1) The accounting information system in the Lhokseumawe City SKPK can be used to solve problems in recording and preparing financial reports, 2) Information Technology in Lhokseumawe City SKPK has been implemented properly, 3) E-commerce website can be accessed and used by Lhokseumawe City SKPK, 4) Cloud computing in Lhokseumawe City SKPK has been implemented well.
PENGARUH PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (STUDI KASUS PT PERMATA HIJAU PALM OLEO KIM II) Rury Erna Soeseny; M. Rizal Yahya; Musfiari Haridhi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to determine the ability of employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard. This research uses descriptive quantitative research. The results showed that the abilities of the employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard.
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN RISIKO TERDETEKSI FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI PADA WAJIB PAJAK UMKM DI KOTA BANDA ACEH) Riska Faradhila; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of the tax understanding, taxpayer awareness, service quality and the risk of tax authorities detected towards taxpayer compliance of MSMEs. The taxpayer of micro, small, and medium enterprises (MSMEs) in Banda Aceh are the respondent. Data collected trough questionnaires. Data analized using the method of multiple linear regression, partial test (t test), and simultaneously test (together), while processing the data using SPSS 23. The result of this study shows that (1) the tax understanding, taxpayer awareness, service quality, and the risk of the tax authorities influence on taxpayer compliance of MSMEs simultaneously, (2) the tax understanding detection effect on taxpayer compliance of MSMEs, (3) the taxpayer awareness detection effect on taxpayer compliance of MSMEs, (4) the quality service detection effect on taxpayer compliance of MSMEs, (5) the risk of tax authorities detected effect on taxpayer compliance of MSMEs”.     
ANALISIS KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH Amelia Soviana; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study was aimed to analyze the financial performance of regencies government in Aceh Province in 2014-2019 based on the ratio of independently and the ratio of regional financial effectiveness. This research is quantitative descriptive. The data used is secondary data in the form of a budget realization report (LRA). The results showed: 1) The independently of regencies government in Aceh Province in 2014-2019 fluctuates every year with an average of 10.33% falling into the very low category with an instructive relationship pattern, namely the central government still plays a more dominant role than the regions. 2) The trend of independently of regencies government in Aceh Province in 2014-2019 an average of 95.62% shows that there is no development. 3) The financial effectiveness of regencies government in Aceh Province in 2014-2019 tended to decline each year by an average of 92.64%, based on the category of financial capacity, it was said to be quite effective. 4) The trend of regencies government in Aceh Province in 2014-2019 an average of 94.20% shows no progress.

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